Enquiry powers delegated to senior tax officers, granting them the same powers as an Assessing Officer under tax law. Senior tax officers - namely the Principal Director General/Director General or Principal Director/Director, the Principal Chief Commissioner/Chief Commissioner or Principal Commissioner/Commissioner, and the Joint Commissioner - are competent to make any enquiry under the income-tax law and, for that purpose, are vested with all the powers that an Assessing Officer has under the Act in relation to making enquiries.